JD Supra Ireland

Publisher

Law Firm

Latest documents

• Irish Quarterly Legal and Regulatory report: October - December 2025

  Welcome to the October - December 2025 issue of our Irish Quarterly Legal and Regulatory report for asset management and investment funds.

• Irish Quarterly Legal and Regulatory report: July - September 2025

  Welcome to the July - September 2025 issue of our Irish Quarterly Legal and Regulatory report for asset management and investment funds. This quarterly report covers key developments from Q3 2025, including: Central Bank updates: Public consultations on proposed changes to the UCITS framework (CP161), a series of proposed updates to the AIF Rulebook including significant reforms to the framework for private market funds (CP162) and updated guidance on operational resilience. Other legal and regulatory developments: Recommendations from the Commission on Savings and Investment Accounts, plus sustainability updates in the form of new SFDR Q&As and publications on ESG credential claims and principal adverse impact disclosures.

• Irish Quarterly Legal and Regulatory Report: Asset Management and Investment Funds January - March 2025

  Welcome to the January - March 2025 issue of our Irish Quarterly Legal and Regulatory Developments report for asset management and investment funds. This report covers key dates and developments during the quarter, such as: AIFMD & UCITS updates including ESMA's latest common supervisory action with NCAs focusing on compliance and internal audit functions in fund management companies; Central Bank of Ireland developments, including significant new AIFMD Q&As, as well as its latest Regulatory and Supervisory Outlook Report outlining the key trends and risks moulding the operating landscape and the Central Bank's regulatory and supervisory priorities; and - Other regulatory developments on DORA, EMIR 3.0, proposals in the Commission's strategy for the Savings and Investment Union and on sustainability developments, the Commission's package of simplification measures focusing on sustainability reporting.

• Irish Asset Management & Investment Funds ESG Newsletter: October 2024 – January 2025

  The Platform on Sustainable Finance has published its report on categorisation of products under SFDR ahead of the European Commission's proposal for review of the SFDR, expected in Q4 2025. ESMA released new Q&As providing welcome clarification on some of the key elements within its guidelines on fund names using ESG or sustainability-related terms.

• Irish Quarterly Legal and Regulatory Report: Asset Management and Investment Funds October - December 2024

  Welcome to the October - December 2024 issue of our Irish Quarterly Legal and Regulatory Developments report for asset management and investment funds.

• Budget 2025 - Tax Highlights Ireland

  Budget 2025 announced on 1 October 2024 included a substantial "cost-of-living" package including many one-off payments, as well as outlining a framework to direct substantial tax revenues towards housing, energy, water and transport infrastructure. The need to maintain Ireland's competitiveness in the face of intensifying competition for foreign direct investment was acknowledged, with tax code simplification at the forefront.

• Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds January - March 2024

  Welcome to the January – March 2024 issue of our Irish Quarterly Legal and Regulatory Developments report for Asset Management and Investment Funds. This report covers key developments during the quarter, such as: UCITS & AIFMD developments, including the publication of changes in cross-border notifications under AIFMD and the UCITS Directive...

• Transposition of Credit Servicers Directive in Ireland – Overview

  On 29 December 2023, the Minister for Finance signed the European Union (Credit Servicers and Credit Purchasers) Regulations 2023 (the "Regulations") into law, thereby transposing the Directive on credit servicers and credit purchasers (Directive (EU) 2021/2167) (the "CSD") into Irish law, with effect from 30 December 2023. In keeping with the approach previously indicated by the Department of Finance, the Regulations confirm that the existing Irish domestic credit servicing regime (the "Domestic Regime") provided for under the Central Bank Act 1997 (as amended) (the "CBA 1997") will operate in parallel with the regime provided for by the Regulations (the "CSD Regime").

• Central Bank's Regulatory and Supervisory Outlook Report 2004 Key trends, risks and priorities facing funds and the asset management sector

  On 29 February 2024, the Central Bank of Ireland (the "Central Bank") published a new Regulatory & Supervisory Outlook Report outlining the key trends and risks which the Central Bank has identified as moulding the financial sector operating landscape and its consequent regulatory and supervisory priorities for the next two years (2024/25) (the "Report"). The report was accompanied by a letter to the Minister for Finance and a subsequent cross-sectoral Dear CEO letter outlining a number of key regulatory initiatives for the year ahead (the "Letter"). The aim of the Report is to supplement the feedback provided by the Central Bank to regulated entities through its sector-specific supervisory engagement as well as its various consultative forums, conferences and publications. It also includes specific Spotlight chapters touching on areas of particular concern, such as consumer protection1, artificial intelligence ("AI") and financial crime. The scope of the Report extends to internationally active regulated entities and the interests of their consumers and investors and is not limited to those segments of the financial sector associated with the domestic economy. While the scope of the Report is far reaching, we have sought to highlight those risks and supervisory priorities identified by the Central Bank, which are of most relevance for funds and their service providers.

• Ireland | Chambers 2024 Global Practice Guide on Securitisation

  1. Specific Financial Asset Types - 1.1 Common Financial Assets - A wide range of asset classes have been securitised by Irish special purpose entities (SPEs): residential mortgages; commercial mortgages; auto loans; consumer loans; SME loans; corporate loans; shipping assets; aircraft lease rentals; trade, credit card and hire purchase receivables; commodities; royalties; carbon assets; and nonperforming loans (NPLs). Originally published by Chambers and Partners - February 2024.

Featured documents

• Enforcement of Foreign Judgment or Arbitral Awards in Ireland

  This is to answer the Group’s questionnaire regarding recognition and enforcement in the Republic of Ireland of foreign judgements and arbitration awards. Please see full answer below for more information....

• Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and primary European fund domiciles: Ireland

  Corporate Governance for Investment Firms - The Central Bank has issued a consultation paper regarding the appropriate corporate governance requirements to be applicable to investment firms. The relevant paper, CP 94, is now available....

• Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and primary European fund domiciles - Issue 3 2017: Ireland

  New Central Bank Investment Firms Regulations 2017 - The Central Bank published the Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Investment Firms) Regulations 2017 on 13 March 2017. The new Regulations consolidate into one location all of the requirements which the...

• Investment Funds Update Europe - Legal and regulatory updates for the funds industry from the key asset management centres and primary European fund domiciles - Issue 4, 2018: Ireland

  Consultation Paper: amendments to Central Bank UCITS Regulations - The Central Bank published a Consultation Paper (CP 119) on 29 March 2018, proposing amendments to the Central Bank UCITS Regulations and the consolidation of previous amendments. The proposed amendments arise from a 2017 review...

• Mind The Gap: Ireland Takes Steps Towards Mandatory Pay Data Reporting

  The Irish government is making pay equity a priority and is looking to join the trend of other countries across the world requiring employers’ regular reporting of wages. The lower house of the Irish legislature recently published a bill that, if passed this year, would require certain employers in ...

• Commercial contracts in Ireland and Irish parties to international contracts governed by civil law: points to bear in mind due to COVID-19

  The essence of any contract is that the parties make a bargain involving mutual commitments. A decision by one or more parties not to honor any of those commitments, or the objective inability to do so, can thus lead to contractual disputes. COVID-19, categorized as a global pandemic by the WHO...

• End of Court Year Case Digest: Irish Insolvency & Restructuring Judgments

  As another Irish Court year will soon commence, now is an opportune time to look back at some of the more interesting insolvency and restructuring judgments to have been delivered in the Superior Courts during the last 12 months. The judgments explored below will prove of relevance and...

• Ireland Requires Storage of Internet Traffic Data

  In one of its last acts in office, the Irish government has finalized legislation that will require ISPs to keep logs of their subscribers’ use of the Web for one year. The information will be available to the police and other government authorities upon request. Ireland’s adoption of the storage...

• Officer/Director Liability for Violations of the US Federal Food, Drug, and Cosmetic Act

  Officers and directors of Irish and Northern Irish companies whose products would be regulated by the US Food and Drug Administration (life sciences companies, specifically) should be aware of developments on the issue of individual prosecution under the FDCA for company violations of that statute....

• Relocation of the EU Medicines Agency – Ireland Island of Saints and Scholars

  The EMA is looking for a new home. In this blog post partner Elisabethann Wright argues the case for Ireland. For thousands of years Ireland has been known as the Island of Saints and Scholars. The country is also world famous for its "Irish welcome". ...